ACLU CALIFORNIA ACTION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ACLU CALIFORNIA ACTION (EIN 85-1471040)
- Tax period
- 2023-04-01 to 2024-03-31
- Filed
- 2025-01-30
- IRS object ID
- 202520309349301037
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-01-30T21:48:16-06:00 | ReturnTs |
| Tax Period End | 2024-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 680372583 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROPPER ACCOUNTANCY CORPORATION | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2700 YGNACIO VALLEY ROAD SUITE 270 | AddressLine1Txt |
| City | WALNUT CREEK | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94598 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 851471040 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ACLU California Action | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ACLU | BusinessNameControlTxt |
| Phone | 9162492500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 980 9th Street 260 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Carl Crider | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 9162492500 | PhoneNum |
| Signature | 2025-01-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Mary Ann Cropper | PreparerPersonNm |
| PTIN | P01709825 | PTIN |
| Phone | 9259323860 | PhoneNum |
| Preparation | 2025-01-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID TRUJILLO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 980 9th Street 260 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,824,959 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.aclucalaction.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2020 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | ACLU CALIFORNIA ACTION ADVOCATES FOR THE DEFENSE AND ADVANCEMENT OF CIVIL LIBERTIES AND CIVIL RIGHTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 19 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,192,921 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,799,285 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,344 | PYInvestmentIncomeAmt |
| CY Investment Income | $25,674 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,197,265 | PYTotalRevenueAmt |
| CY Total Revenue | $3,824,959 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,400 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,132,558 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,213,700 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,001,184 | PYOtherExpensesAmt |
| CY Other Expenses | $1,197,330 | CYOtherExpensesAmt |
| PY Total Expenses | $4,139,142 | PYTotalExpensesAmt |
| CY Total Expenses | $3,413,530 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $58,123 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $411,429 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,176,007 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,693,226 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $389,104 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $494,894 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,786,903 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,198,332 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE OACLU CALIFORNIA ACTION ADVOCATES FOR THE DEFENSE AND ADVANCEMENT OF CIVIL LIBERTIES AND CIVIL RIGHTS IN THE CALIFORNIA STATE CAPITOL. WE WORK TO SECURE GREATER EQUALITY, EQUITY, JUSTICE, AND FREEDOM FOR ALL CALIFORNIANS. OUR POLICY PRIORITIES ARE AIMED AT DISMANTLING SYSTEMS ROOTED IN OPPRESSION AND DISCRIMINATION THROUGH AN INTEGRATED ADVOCACY APPROACH THAT EMPLOYS RIGOROUS POLICY ANALYSIS, LOBBYING, COMMUNICATIONS, COALITION-BUILDING, AND GRASSROOTS ORGANIZING. ACLU CALIFORNIA ACTION IS A 501(C)(4) SOCIAL WELFARE ORGANIZATION FORMED BY THE SIX ACLU ENTITIES IN CALIFORNIA FOR THE PURPOSE OF ENGAGING IN STATEWIDE ADVOCACY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,537,620 | ExpenseAmt |
| Grant | $2,500 | GrantAmt |
| Desc | All 2,776 pieces of legislation introduced in the California State Legislature were reviewed; 659 of those bills were actively monitored due to their potential to impact civil liberties and civil rights. We advocated our support for 120 bills; sponsoring 16 pieces legislation, nine of which were signed into law. We opposed 54 bills and succeeded in defeating or resolving our concerns on 43 of them. A legislative scorecard, evaluating Senate and Assembly members alignment with our legislative positions, was developed and published. | Desc |
| Total Program Service Expenses | $2,537,620 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 19 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jack Zwald | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9162495200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 980 9th Street Suite 260 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| Carl Crider | ||||||||
| Chair and Board member | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Mariko Yoshihara | ||||||||
| Secretary and Board member | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Neal Ortiguerra | ||||||||
| Treasurer and Board member | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| China Brotsky | ||||||||
| Board member | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Norma Chavez-Peterson | ||||||||
| Board member | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Elliot Gordon | ||||||||
| Board member | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Victor Leung | ||||||||
| Board member | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Abdi Soltani | ||||||||
| Board member | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Elizabeth Garcia Bynum | ||||||||
| Interim Executive Director | 40.00 | Yes (X) | $202,579 | $0 | $32,511 | |||
| Carmen-Nicole Cox | ||||||||
| Director of Government Affairs | 40.00 | $151,257 | $0 | $28,880 | Yes (X) | |||
| Carlos Marquez | ||||||||
| Former Executive Director | 40.00 | $140,267 | $0 | $12,264 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $494,103 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $73,655 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RALLY | |||||
| 5670 Wilshire Blvd Suite 820 | Los Angeles | CA | 90036 | Advocacy services | $159,982 |
| Eleventh and L Properties | |||||
| 1127 L Street | Sacramento | CA | 95814 | Rent | $112,009 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,799,285 | AllOtherContributionsAmt |
| Total Contributions | $3,799,285 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,674 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,674 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,824,959 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,674 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,500 | TotalAmt |
| Program Services | $2,500 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,811,550 | TotalAmt |
| Program Services | $1,495,467 | ProgramServicesAmt |
| Management And General | $316,083 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $261,278 | TotalAmt |
| Program Services | $218,117 | ProgramServicesAmt |
| Management And General | $43,161 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,872 | TotalAmt |
| Program Services | $116,492 | ProgramServicesAmt |
| Management And General | $24,380 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,254 | TotalAmt |
| Program Services | $16,822 | ProgramServicesAmt |
| Management And General | $38,432 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,906 | TotalAmt |
| Management And General | $59,906 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,066 | TotalAmt |
| Program Services | $324,341 | ProgramServicesAmt |
| Management And General | $113,725 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,710 | TotalAmt |
| Program Services | $1,475 | ProgramServicesAmt |
| Management And General | $19,235 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,009 | TotalAmt |
| Management And General | $112,009 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,313 | TotalAmt |
| Program Services | $47,150 | ProgramServicesAmt |
| Management And General | $13,163 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,666 | TotalAmt |
| Program Services | $11,874 | ProgramServicesAmt |
| Management And General | $4,792 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,615 | TotalAmt |
| Program Services | $12,469 | ProgramServicesAmt |
| Management And General | $69,146 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Hospitality and meeting | $133,209 | $129,192 | $4,017 |
| Social media | $127,361 | $127,361 | |
| Telecommunications | $28,632 | $4,476 | $24,156 |
| Recruitment and related | $21,340 | $1,853 | $19,487 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,249 | TotalAmt |
| Program Services | $28,031 | ProgramServicesAmt |
| Management And General | $14,218 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,413,530 | TotalAmt |
| Program Services | $2,537,620 | ProgramServicesAmt |
| Management And General | $875,910 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,464,289 | BOYAmt |
| EOY | $1,058,540 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $966,016 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $550,900 | BOYAmt |
| EOY | $445,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,480 | BOYAmt |
| EOY | $56,015 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,742 | BOYAmt |
| EOY | $145,225 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $14,376 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,188 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,980 | BOYAmt |
| EOY | $7,188 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,616 | BOYAmt |
| EOY | $15,242 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,176,007 | BOYAmt |
| EOY | $2,693,226 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,104 | BOYAmt |
| EOY | $494,894 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,104 | BOYAmt |
| EOY | $494,894 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,383 | BOYAmt |
| EOY | $763,451 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,727,520 | BOYAmt |
| EOY | $1,434,881 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,786,903 | BOYAmt |
| EOY | $2,198,332 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,176,007 | BOYAmt |
| EOY | $2,693,226 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $411,429 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $52,831 | PoliticalExpendituresAmt |
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I-A, Line 1: | FormAndLineReferenceDesc |
| Explanation | ACLU CALIFORNIA ACTION INCURRED POLITICAL EXPENDITURES IN CONNECTION WITH GENERAL ELECTIONS - INCLUDING ACA POLLIING, BALLOT MEASURE CONSULTING, AND OTHER RELATED ACTIVITIES. | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,376 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,188 | DepreciationAmt |
| Book Value | $7,188 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,188 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $3,824,959 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,824,959 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,824,959 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,413,530 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,413,530 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,413,530 | TotalExpensesPerForm990Amt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TIDES ADVOCACY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1012 TORNEY AVE | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94129 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 943153687 | RecipientEIN |
| IRC Section | 501(C)(4) | IRCSectionDesc |
| Cash Grant | $0 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | CASH | ValuationMethodUsedDesc |
| Purpose Of Grant | ADVOCACY PURPOSES | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Grants are approved by the board of directors and formalized in a grant agreement signed by both parties. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Elizabeth Garcia Bynum | ||||||||||||||
| Interim Executive Director | $202,579 | $0 | $0 | $0 | $0 | $0 | $12,139 | $0 | $20,372 | $0 | $235,090 | $0 | $0 | $0 |
| Carmen-Nicole Cox | ||||||||||||||
| Director of Government Affairs | $151,257 | $0 | $0 | $0 | $0 | $0 | $9,896 | $0 | $18,984 | $0 | $180,137 | $0 | $0 | $0 |
| Carlos Marquez | ||||||||||||||
| Former Executive Director | $140,267 | $0 | $0 | $0 | $0 | $0 | $12,023 | $0 | $241 | $0 | $152,531 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 4a | FormAndLineReferenceDesc |
| Explanation | Kevin Baker received $194,475 in severance during the fiscal year ended March 31, 2023. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Ex-officio Directors are designated by their function as Executive Directors of one of the member Unions; a Union's Designated Director also sits on its governing board. |
| Form 990, Part VI, Section A, line 3 | ACLU California Action has contracted with a Professional Employer Organization (PEO) to provide payroll processing, human resources consulting, and provision of certain employee benefits. Under this model, the PEO is the employer of record (statutory employer) for all ACLU California Action worksite employees. The PEO pays each worksite employee's wages as directed and funded by ACLU California Action. Those payments are made from the PEO bank account and all federal taxes and wage reporting is made under the the PEO federal EIN. The PEO issues all W-2 forms. |
| Form 990, Part VI, Section A, line 7a | According to ACLU California Action's Bylaws, the six ACLU entities in California each have the right to designate one of their current Directors as a Director of ACLU California Action. The Executive Directors of the three other IRC Section 501(c)(4) exempt ACLU entities in California are also automatically Directors of ACLU California Action. |
| Form 990, Part VI, Section A, line 7b | ACLU California Action was formed by and is affiliated with each of the other six ACLU entities in California, three of which are recognized as exempt under IRC Section 501(c)(3) (the "Foundations") and three of which are exempt under IRC Section 501(c)(4) (the Unions"). The Unions and Foundations do not have voting rights with respect to ACLU California Action, which is governed by its Board of Directors. However, ACLU California Action's Article and Bylaws provide that certain major governance decisions, including changes to the Articles of Incorporation, certain changes to the Bylaws, merger, dissolution, or the transfer of substantial assets, require prior approval from each of the Unions and Foundations. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is reviewed by management and counsel prior to filing. The Form 990 is provided to the Board of Directors prior to filing. |
| Form 990, Part VI, Section B, line 12c | Each director, officer, committee member, and key employee annually signs a statement to affirm that they have read, understood, and agreed to comply with the Conflict of Interest policy and disclose their interest that could reasonably give rise to actual or potential conflicts. Such potential conflicts are resolved promptly. |
| Form 990, Part VI, Section B, line 15a | The board of directors reviewed comparability data in the process of determining the Executive Director's compensation including other Form 990s and approved the compensation. |
| Form 990, Part VI, Section C, line 19 | No other documents available to the public. |
| Form 990, Part IX, line 11g | Payroll processing: Program service expenses 21,451. Management and general expenses 6,198. Fundraising expenses 0. Total expenses 27,649. Outside services - consultants: Program service expenses 300,435. Management and general expenses 56,578. Fundraising expenses 0. Total expenses 357,013. Outside services - Information technology: Program service expenses 2,054. Management and general expenses 47,332. Fundraising expenses 0. Total expenses 49,386. Bank fees: Program service expenses 306. Management and general expenses 1,814. Fundraising expenses 0. Total expenses 2,120. Lobbyist: Program service expenses 95. Management and general expenses 1,803. Fundraising expenses 0. Total expenses 1,898. |
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